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Alyssa Corporation uses a standard cost system. Direct labor information for Product CER for the month of October is as follows: Standard rate $8.00 per

Alyssa Corporation uses a standard cost system. Direct labor information for Product CER for the month of October is as follows:

Standard rate

$8.00

per hour

Actual rate paid

$8.30

per hour

Standard hours allowed for actual production

1,400

hours

Labor efficiency variance

$ 800

unfavorable

What are actual hours worked?

a.

1,330

b.

1,400

c.

1,500

d.

1,300

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